How to Claim Your Unclaimed Child Tax Credit

The Child Tax Credit provides a benefit to families with children, but individuals who are not required to file a tax return may not claim it. An “unclaimed” credit is a benefit from a previous tax year that an eligible person did not receive. The Internal Revenue Service (IRS) allows people to file a tax return for these prior years to claim the money they are owed. This involves determining eligibility based on past rules and submitting the correct paperwork.

Determining Eligibility for a Prior Year

To claim a refund for a prior year, you must file the tax return within three years of its original due date, which is known as the statute of limitations. For example, a 2021 tax return, originally due in April 2022, must be filed by April 2025. The specific due date for each year is important, as deadline extensions also extend this three-year window.

Eligibility depends on having a “qualifying child” for the specific tax year, which is determined by four IRS tests.

• The child must be your son, daughter, stepchild, foster child, sibling, or a descendant of any of them.
• The child was under age 17 at the end of the tax year.
• The child lived with you for more than half of the year.
• The child did not provide more than half of their own financial support.

The rules, credit amounts, and income thresholds for the specific year you are filing for must be used. You, your spouse if filing jointly, and the qualifying child must each have a Social Security Number (SSN) valid for employment. Your income must also be below certain thresholds, which you can find in the instructions for that year’s Form 1040.

Information and Forms Needed to File

Before filing, gather your financial information for the specific prior year. You will need documentation of all income earned, such as Form W-2 from employers or various Form 1099s for other income. If you do not have these documents, you can get the information from the IRS for free.

The fastest method is the “Get Transcript Online” tool on the IRS website. After creating an account, you can download a “Wage and Income Transcript,” which shows data from information returns like W-2s and 1099s. You can also request a transcript by mail using Form 4506-T, which takes five to ten calendar days.

The primary forms required are that specific year’s Form 1040, U.S. Individual Income Tax Return, and Schedule 8812, Credits for Qualifying Children and Other Dependents. You cannot use current-year forms for a past-year return. The IRS website has a “Prior Year Forms & Instructions” page where you can download the necessary documents and instructions.

The instructions contain the rules and worksheets needed to calculate the credit. The calculation for the Child Tax Credit is done on Schedule 8812. You will use the step-by-step instructions on the schedule to determine the exact credit amount based on your income and number of qualifying children.

Step-by-Step Process for Submitting Your Claim

Prior-year tax returns cannot be filed electronically and must be submitted by mail. Your completed Form 1040 should be the first page, with any related schedules like Schedule 8812 attached behind it in order of their sequence number. Any forms showing federal income tax withholding, such as a Form W-2, should be attached to the front of the Form 1040.

The mailing address for your paper return depends on the state you live in. The IRS provides a “Where to File Paper Tax Returns” page on its website with a list of addresses.

Processing a mailed return takes longer than an e-filed one, with accurately completed returns taking about six weeks. Delays can occur if the return has mistakes or is missing information. You can check the status of your refund using the “Where’s My Refund?” tool on the IRS website, though it may take several weeks for your information to appear.